Aura Centre of Dental Excellence & Facia - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 08958229 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE PERIOD 25 MARCH 2014 TO 31 MARCH 2015

FOR

AURA CENTRE OF DENTAL EXCELLENCE &

FACIAL AESTHETICS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

Dr N Skipp

REGISTERED OFFICE:

Kingstons House

15 Coombe Road

Kingston Upon Thames

Surrey

KT2 7AB

REGISTERED NUMBER:

08958229 (England and Wales)

ACCOUNTANTS:

Taylor Roberts

Unit 9b

Upper Wingbury Farm

Wingrave

Aylesbury

Buckinghamshire

HP22 4LW

FIXED ASSETS

Intangible assets

2

422,500

Tangible assets

3

95,521

518,021

CURRENT ASSETS

Debtors

22,206

Cash at bank

21,569

43,775

CREDITORS

Amounts falling due within one year

112,238

NET CURRENT LIABILITIES

(68,463

)

TOTAL ASSETS LESS CURRENT LIABILITIES

449,558

CREDITORS

Amounts falling due after more than one year

(422,500

)

PROVISIONS FOR LIABILITIES

(8,286

)

NET ASSETS

18,772

CAPITAL AND RESERVES

Called up share capital

4

100

Profit and loss account

18,672

SHAREHOLDERS' FUNDS

18,772

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2015 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 23 December 2015 and were signed by:

Dr N Skipp - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of fifteen years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

Additions

450,000

At 31 March 2015

450,000

AMORTISATION

Amortisation for period

27,500

At 31 March 2015

27,500

NET BOOK VALUE

At 31 March 2015

422,500

3.	TANGIBLE FIXED ASSETS

Total

£

COST

Additions

115,000

At 31 March 2015

115,000

DEPRECIATION

Charge for period

19,479

At 31 March 2015

19,479

NET BOOK VALUE

At 31 March 2015

95,521

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100